Hoeve de Brieser: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Hoeve de Brieser
Largest movements
- Tangible fixed assets -€56,305
down €56,305 (-7.1%), from €788,228 to €731,923
of which Land and buildings: -€32,586
- Debts after one year -€47,377
down €47,377 (-8.5%), from €557,985 to €510,608
- Profit (loss) carried forward -€44,252
down €44,252 (-27.6%), from -€160,183 to -€204,435
- Other debts +€24,139
up €24,139 (+6.6%), from €363,649 to €387,788
- Gross operating margin +€83,318
up €83,318 (+215%), from €38,708 to €122,026
- Staff costs +€73,093
up €73,093, from €0 to €73,093
- Depreciation +€2,012
up €2,012 (+2.6%), from €76,155 to €78,167
- Financial charges -€1,225
down €1,225 (-11.7%), from €10,479 to €9,254
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €818,569 | €751,046 | -€67,523 | -8.2% |
| Formation expenses | 20 | €415 | €0 | -€415 | -100% |
| Fixed assets | 21/28 | €789,366 | €732,150 | -€57,216 | -7.2% |
| Intangible fixed assets | 21 | €1,138 | €227 | -€911 | -80.0% |
| Tangible fixed assets | 22/27 | €788,228 | €731,923 | -€56,305 | -7.1% |
| Land and buildings | 22 | €739,729 | €707,142 | -€32,586 | -4.4% |
| Plant, machinery and equipment | 23 | €43,338 | €21,464 | -€21,874 | -50.5% |
| Furniture and vehicles | 24 | €5,161 | €3,317 | -€1,844 | -35.7% |
| Current assets | 29/58 | €28,787 | €18,896 | -€9,892 | -34.4% |
| Amounts receivable within one year | 40/41 | €8,427 | €3,650 | -€4,777 | -56.7% |
| Trade receivables | 40 | €0 | €986 | +€986 | |
| Other amounts receivable | 41 | €8,427 | €2,663 | -€5,764 | -68.4% |
| Cash at bank and in hand | 54/58 | €13,308 | €11,325 | -€1,983 | -14.9% |
| Deferred charges and accrued income | 490/1 | €7,053 | €3,921 | -€3,131 | -44.4% |
| Total equity and liabilities | 10/49 | €818,569 | €751,046 | -€67,523 | -8.2% |
| Equity | 10/15 | -€155,183 | -€199,435 | -€44,252 | -28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,183 | -€204,435 | -€44,252 | -27.6% |
| Amounts payable | 17/49 | €973,752 | €950,481 | -€23,271 | -2.4% |
| Amounts payable after more than one year | 17 | €557,985 | €510,608 | -€47,377 | -8.5% |
| Financial debts | 170/4 | €557,985 | €510,608 | -€47,377 | -8.5% |
| Amounts payable within one year | 42/48 | €415,767 | €439,873 | +€24,106 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €34,882 | €35,317 | +€435 | +1.2% |
| Trade debts | 44 | €13,943 | €9,099 | -€4,845 | -34.7% |
| Suppliers | 440/4 | €13,943 | €9,099 | -€4,845 | -34.7% |
| Advances received on contracts in progress | 46 | €3,293 | €5,668 | +€2,374 | +72.1% |
| Taxes, remuneration and social security | 45 | - | €2,002 | +€2,002 | |
| Taxes | 450/3 | - | €1,010 | +€1,010 | |
| Remuneration and social security | 454/9 | - | €992 | +€992 | |
| Other amounts payable | 47/48 | €363,649 | €387,788 | +€24,139 | +6.6% |
| Remuneration, social security and pensions | 62 | €0 | €73,093 | +€73,093 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,155 | €78,167 | +€2,012 | +2.6% |
| Other operating charges | 640/8 | €5,487 | €5,829 | +€342 | +6.2% |
| Gross operating margin | 9900 | €38,708 | €122,026 | +€83,318 | +215% |
| Operating profit (loss) | 9901 | -€42,935 | -€35,063 | +€7,872 | +18.3% |
| Financial income | 75/76B | €8 | €65 | +€57 | +739% |
| Recurring financial income | 75 | €8 | €65 | +€57 | +739% |
| Financial charges | 65/66B | €10,479 | €9,254 | -€1,225 | -11.7% |
| Recurring financial charges | 65 | €10,479 | €9,254 | -€1,225 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,406 | -€44,252 | +€9,154 | +17.1% |
| Profit (loss) for the period | 9904 | -€53,406 | -€44,252 | +€9,154 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,406 | -€44,252 | +€9,154 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.